Valuation - what is paramount is that the value of the excisable ...

Central Excise

August 26, 2015

Valuation - what is paramount is that the value of the excisable goods even on the basis of “transaction value” has only to be at the time of removal, that is, the time of clearance of the goods from the appellant’s factory or depot as the case may be - “cash discount” has therefore to be taken into account in arriving at “price” even u/s 4 - SC

View Source

← Previous Next →

Valuation - what is paramount is that the value of the excisable ...

Central Excise

August 26, 2015

You may also like:

Valuation of imported goods - enhancement of value - the price list of any product cannot be taken as the basis for determining the transaction value - Provisional...

Valuation - SSI Exemption - Determination of turnover - the value of chassis would not be included in the aggregate value of the clearances of the assessee of all...

Valuation of imported goods - The rejection of transaction values by the adjudicating authority on the basis of bills of entry of prime goods cannot be approved

Valuation - manufacture and clearance of physician samples - sale on principal to principal basis - whatever goods were sold by the appellant to their principal is...

Valuation of goods - Mere doubt, without any reason or rhyme cannot be made the basis for rejection of the transaction value, without any reasonable and justifiable evidence - AT

Valuation of imported goods - MRP based valuation or transaction value - CVD - AT

Valuation - Job work or not - The Tribunal concluded that the valuation adopted by M/s. Tescom on the basis of transaction value was correct. The argument that Tescom...

Valuation - The rejection of transaction value only on the basis of the prices circulated by the Directorate of Valuation/NIDB data, is not correct - AT

Valuation of goods - Related person - transaction value is influenced being related person - the adjudicating authority has rightly loaded the value 10% on the...

Valuation of goods - transaction value is available but the value addition is very low - no justification for determining the transaction value by cost construction method - AT

Quick Updates: